Purpose – Informed by the findings of a follow-up research study of companies originally involved in theDanish Guideline Project (DGP) for intellectual capital statements (ICS), the purpose of this paper is to providevaluable insights for a potential shift from intellectual capital (IC) reporting, largely informed by anaccounting perspective, towards IC-related disclosures.

Design/methodology/approach – The paper draws on data obtained from 21 semi-structured interviewswith respondents in 16 companies. The respondents were contacted following a genealogical exercise carriedout on the 102 companies involved in the DGP between 1999 and 2003.

Findings – The interviews suggested a rather critical perspective towards IC reporting using the ICSframework. Despite the attempt of the DGP to establish a reporting standard, a range of experiments resultedin changes to the framework’s original structure. Overall, a trend towards more integrated forms of reportingwas discernible, in some part being motivated by the need to reduce the levels of reporting overload.Examples of integration designed to legitimise IC or corporate social responsibility reports, involving issuingthem in tandem with a recognised reporting vehicle such as the annual report, were also encountered.

Research limitations/implications – The implications of this study are that timely, value-relevant ICdisclosures and compliant reporting, primarily for accountability purposes, have the potential to coexist. Inaddition to the usual limitations of a semi-structured interview research design, respondents’ difficulties in clearlyrecalling events during the project after some 10-12 years is a further potential limitation. Additionally, the use ofinternet-based communication channels for disclosure purposes was in its infancy at the time of the DGP.

Originality/value – The paper provides important insights into the mechanisms of IC disclosure and ICreporting as seen from a practitioner perspective. Implications relevant to the continued development ofintegrated reporting are also identified.